Arizona § 28-5859 Refunds

Arizona Statutes

§ 28-5859 — Refunds

Arizona § 28-5859

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 4Motor Carrier Fee

This text of Arizona § 28-5859 (Refunds) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 28-5859 (2026).

Text

A.If the director determines that a motor carrier fee, penalty or interest has been overpaid, the director shall:

1.State that fact in the director's records.

2.Either credit the excess on any amount then due from the motor carrier or make a refund to the motor carrier or the motor carrier's successors, administrators, executors or assignees.

B.The director shall not allow a credit or refund after three years from the date of overpayment unless the motor carrier files with the director a written claim for credit or refund within the three years.

C.The motor carrier shall state the specified grounds on which a claim is based.

D.The director may pay the refund from any motor carrier fee receipts in the possession of the director before disposition of the receipts.

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A. If the director determines that a motor carrier fee, penalty or interest has been overpaid, the director shall:

1. State that fact in the director's records.

2. Either credit the excess on any amount then due from the motor carrier or make a refund to the motor carrier or the motor carrier's successors, administrators, executors or assignees.

B. The director shall not allow a credit or refund after three years from the date of overpayment unless the motor carrier files with the director a written claim for credit or refund within the three years.

C. The motor carrier shall state the specified grounds on which a claim is based.

D. The director may pay the refund from any motor carrier fee receipts in the possession of the director before disposition of the receipts.